(6)A dealer who deals exclusively in one or more classes of goods specified in the Schedule to be notified under this Act shall not liable to pay any tax under this Act.For their purpose of calculating the gross turnover to determine the liability to pay under the Act.(a)Except as otherwise expressly provided, the turnover of all sales or as the case may be, the turnover of all purchases shall be taken, whether such sales or purchases are taxable or not, and(b)The turnover shall include all sales purchases made by a dealer on his own account and also on behalf of principal whether disclosed or not.
